At £4, it is a steal. This palette is ideal for those wanting to try out shimmery golds and brows, especially as you get 12 shades. 12 shades for £4. At this point, I would calculate how much each eyeshadow costs, but as my talent in maths is astonishingly nonexistant, I won't bother.
Although it does lack very dark shades, it still gives you plenty of choice, even though some of the shades look very similar. The fact that it doesn't have really dark shades doesn't bother me as I don't usually go for very dark colours.
Another thing absent in this palette is matte shades. To be honest, that doesn't really bother me as I much prefer the shimmery eyeshadows, despite the risks of looking like a Twilight-esque vampire if there's too much fallout (I clash with glitter - I once opened this pot of glitter that my best friend had and got glitter EVERYWHERE)
These are all really pigmented, much like the single eyeshadows from their normal range. They blend easily as well.
I can't actually remember which shades I used in this EOTD as it was taken the day that I bought the palette and I've been really busy since then so it's gone.
BUT what I was interested in was whether you could call this palette a Naked dupe. So I got that out and started comparing. For comparing purposes, I've named the shades from the Heaven & Earth palette from the first row 1A,2A,etc... and from the second row 1B,2B,.... .
l-r: top row:Virgin, Sin, Half Baked, Toasted, Hustle;
bottom row: 1A, 3B, 3A, 2A, 5A
So dupes? Not exactly. As you can tell by the swatches, Sin and 3B aren't that similar, whereas Virgin seems like a less pigmented 1A. Hustle and 5A are nothing alike, but I think there are some pretty good dupes for Half Baked and Toasted. The pigmentation of the Heaven & Earth palette is great and the eyeshadows are also really smooth so I suppose if you refuse to spend your money on the Naked palette, this could be a nice replacement.